Relevant bibliographies by topics / Non-Recurring Items

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  1. Journal articles
  2. Dissertations / Theses
  3. Conference papers

Academic literature on the topic 'Non-Recurring Items'

Author: Grafiati
Published: 4 June 2021
Last updated: 5 February 2022

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Journal articles on the topic "Non-Recurring Items"

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Darrough, Masako, Yong Gyu Lee, and Hyung Il Oh. "Classification shifting within non-recurring items." Asia-Pacific Journal of Accounting & Economics 26, no. 3 (2017): 185–206. http://dx.doi.org/10.1080/16081625.2017.1392877.

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Li, Nan, Hongtong Su, Wanqing Dong, and Kai Zhu. "The effect of non-recurring items on analysts’ earnings forecasts." China Journal of Accounting Research 11, no. 1 (2018): 21–31. http://dx.doi.org/10.1016/j.cjar.2017.10.001.

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Cerreta, Pietro, Paola Iaccarino, Massimo Viscardi, and Maurizio Arena. "Design challenge of a new monolithic concept for the main landing gear bay of a large passenger aircraft." MATEC Web of Conferences 233 (2018): 00011. http://dx.doi.org/10.1051/matecconf/201823300011.

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In this paper, ITEMB team in the contest of the Clean Sky 2 framework, with the scope of a new architecture for the Main Landing Gear of a single isle aircraft type, presents its development in designing the two major item of the Main Landing Gear Bay that are the “roof” and the “rear pressure bulkhead” using pre-preg CFRP material. Typically, a lot of parts (metallic and also composite made) are involved in the two items manufacturing: the research effort has targeted the design of one piece structures consisting in a monolithic “roof” and “monolithic “rear pressure bulkhead”. The assembly of
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Kolev, Kalin, Carol A. Marquardt, and Sarah E. McVay. "SEC Scrutiny and the Evolution of Non-GAAP Reporting." Accounting Review 83, no. 1 (2008): 157–84. http://dx.doi.org/10.2308/accr.2008.83.1.157.

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We empirically examine the effects of intensified scrutiny over non-GAAP reporting on the quality of non-GAAP earnings exclusions. We find that, on average, exclusions are of higher quality (i.e., more transitory) following intervention by the Securities and Exchange Commission (SEC) into non-GAAP reporting. We further find that firms that stopped releasing non-GAAP earnings numbers after the SEC intervention had lower quality exclusions in the pre-intervention period. These results are consistent with the SEC's objectives of improving the quality of non-GAAP earnings figures. However, when we
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Black, Ervin L., Theodore E. Christensen, Paraskevi Vicky Kiosse, and Thomas D. Steffen. "Has the Regulation of Non-GAAP Disclosures Influenced Managers’ Use of Aggressive Earnings Exclusions?" Journal of Accounting, Auditing & Finance 32, no. 2 (2016): 209–40. http://dx.doi.org/10.1177/0148558x15599131.

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The frequency of non-GAAP (or “pro forma”) reporting has continued to increase in the United States over the last decade, despite preliminary evidence that regulatory intervention led to a decline in non-GAAP disclosures. In particular, the Sarbanes–Oxley Act of 2002 (SOX) and Regulation G (2003) impose strict requirements related to the reporting of non-GAAP numbers. More recently, the Securities and Exchange Commission (SEC) has renewed its emphasis on non-GAAP reporting and declared it a “fraud risk factor.” Given the SEC’s renewed emphasis on non-GAAP disclosures, we explore the extent to
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CAMERON, ALEX B., and LYNN STEPHENS. "The Treatment of Non-Recurring Items in the Income Statement and their Consistency with FASB Concept Statements." Abacus 27, no. 2 (1991): 81–96. http://dx.doi.org/10.1111/j.1467-6281.1991.tb00260.x.

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Nourayi, Mahmoud M., Giorgio Canarella, and Sudha Krishnan. "The effect of non-recurring gains and losses on the CEO’s compensation." Corporate Ownership and Control 3, no. 3 (2006): 161–77. http://dx.doi.org/10.22495/cocv3i3c1p1.

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In this study we examine the impact of ‘Non-recurring Items (NRI),’ reported on the income statements of public companies, on the CEOs’ pay-performance relationship. Using panel (timeseries cross-sectional) data for 435 companies from a wide range of industries over the period 1998-2002, we first revisit the pay-performance model estimated by Gaver and Gaver (1998). We then extend the Gaver and Gaver (1998) model by analyzing a) the impact of NRI on total (cash plus non cash) compensation of CEOs, b) the role of firm size, and c) the influence of multiple NRI reporting by the same firm. Our re
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Cahyadi, Ani, Hendryadi Hendryadi, and Suryani Suryani. "Thoughts on Incivility: A Preliminary Study to Identify Uncivil Behavior in Indonesian Higher Education." Journal of Ethnic and Cultural Studies 8, no. 1 (2020): 129. http://dx.doi.org/10.29333/ejecs/593.

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This preliminary study aims to identify an item list of uncivil behaviors in the Indonesian educational environment. The study comprises three phases: first, a panel of experts assessed each item to ensure their content validity for items pool. The second phase used a cross-sectional design and convenience sampling to recruit 524 students and faculty members in seven provinces in Indonesia using an online survey. The third phase involved ten students from the second phase and several faculty representatives were randomly selected to complete the open-ended questionnaire. Principal component an
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Lambert, Richard A. "Discussion of analysts’ treatment of non-recurring items in street earnings and loss function assumptions in rational expectations tests on financial analysts’ earnings forecasts." Journal of Accounting and Economics 38 (December 2004): 205–22. http://dx.doi.org/10.1016/j.jacceco.2004.11.001.

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Martins, António F. "Accounting information and its impact in transfer pricing tax compliance: a Portuguese view." EuroMed Journal of Business 12, no. 2 (2017): 207–20. http://dx.doi.org/10.1108/emjb-11-2016-0029.

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Purpose In transfer pricing (TP) methods, especially when based on margins, accounting indicators are of paramount relevance to assess the profitability of firms, and to compare such indicators to samples of similar companies. The purpose of this paper, drawing on the legal research method, is to discuss the following questions: when using the transactional net margin, quite common in TP tax reporting, does the new (IFRS-based) Portuguese financial accounting system produce profit level indicators that are closer to the underlying reality that TP aims to capture, or are these profit level indi
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Dissertations / Theses on the topic "Non-Recurring Items"

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Guragai, Binod. "Firm Performance and Analyst Forecast Accuracy Following Discontinued Operations: Evidence from the Pre-SFAS 144 and SFAS 144 Eras." Thesis, University of North Texas, 2017. https://digital.library.unt.edu/ark:/67531/metadc984135/.

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Because of the non-recurring and transitory nature of discontinued operations, accounting standards require that the results of discontinued operations be separately reported on the income statement. Prior accounting literature supports the view that discontinued operations are non-recurring or transitory in nature, and also suggests that income classified as transitory has minimal relevance in firm valuation. Finance and management literature, however, suggest that firms discontinue operations to strategically utilize their scarce resources. Assuming that discontinued operations are a result
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Conference papers on the topic "Non-Recurring Items"

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Samman, Mahmod, and Alwyn Kaye. "A Non-Bolted Restraint for Coke Drums." In ASME 2018 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/pvp2018-84734.

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The failure of coke drum anchor bolts is a demanding and recurring maintenance item for many delayed coking operators. While there are several factors that can contribute to these failures, some studies have demonstrated that significant stresses may result from thermal expansion of the drum under non-uniform thermal gradients. To address bolt failures, a restraint system that utilizes non-contacting anchor blocks has been developed and implemented for the first time on a set of operating coke drums. In this paper, the background of anchor bolt failures as well as the design and first implemen
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D Senn, William, Gayle Prybutok, Kittipong Boonme, and Victor R. Prybutok. "Development and Testing of an Education Service Quality Model [Abstract]." In InSITE 2021: Informing Science + IT Education Conferences. Informing Science Institute, 2021. http://dx.doi.org/10.28945/4781.

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Aim/Purpose: This study builds upon theory to develop and test a parsimonious model of service quality importance, the Higher Education Service Quality Importance (HESQI) Model, for use in standardized, frequent surveys of student satisfaction in higher education service delivery. Background: Educational institutions operating in the higher education marketplace are facing increased competition for students. In order to be competitive in terms of the student services provided, these institutions need a method to evaluate and measure, on a frequent and recurring basis, the quality and performan
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